Abstract

The goal of this research is to ascertain the influence of computer literacy levels on tax compliance among Harare central business district small and medium enterprises. The research employed a survey descriptive research approach, in which primary data collection methods and self-administered questionnaires were used to collect quantitative data and 13000 SMEs were the intended audience. Using stratified random sampling, a sample size of 389 participants was chosen as being representative of the target population. The data was gathered using descriptive statistics, and was analyzed using the Statistical Package for Social Sciences (SPSS) version 21.0. The study found that SMEs' computer literacy skills were positively correlated with tax compliance. The results demonstrate that the degree of computer literacy has a favourable impact on tax compliance, with each unit increase in computer literacy increasing tax compliance.

Key words: Computer literacy levels, small and medium enterprises, tax compliance.